House Bill 232
Revises the law governing the use tax
To amend sections 5741.01 and 5741.17 of the Revised Code to prescribe new criteria for determining whether sellers are presumed to have substantial nexus with Ohio and therefore required to register to collect use tax, to allow sellers presumed to have substantial nexus to rebut that presumption, and to require a person, before the person enters into a sale of goods contract with the state, to register, along with the person's affiliates, to collect use tax.
Current Version
Introduced In House
In House Committee
Reported By Committee
Passed By House
Introduced In Senate
In Senate Committee
Reported By Committee
Passed By Senate
Subjects
Committees
House Ways and Means Committee
Primary Sponsors
Cheryl L. Grossman
Gary Scherer
Cosponsors
Representatives
Tony Burkley
Robert D. Hackett
Bill Reineke
Scott Ryan
Michael Sheehy
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